https://www.taxtmi.com/caselaws?id=360684 The Tribunal allowed the appeal, setting aside the impugned order. It was decided that the special additional duty under Section 3(5) of the Customs Tariff Act was exempt under Notification No. 20/2006-Cus. Consequently, the demand for SAD from the appellant was not sustainable. The Tribunal did not address the exemption under Notification No. 53/2003-Cus separately, as the decision was based on Notification No. 20/2006-Cus. The appeals were allowed, and the order was pronounced in court on 18.05.2018. en-us Fri, 18 May 2018 00:00:00 +0530 Mon, 21 May 2018 11:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360684 The Tribunal allowed the appeal, setting aside the impugned order. It was decided that the special additional duty under Section 3(5) of the Customs Tariff Act was exempt under Notification No. 20/2006-Cus. Consequently, the demand for SAD from the appellant was not sustainable. The Tribunal did not address the exemption under Notification No. 53/2003-Cus separately, as the decision was based on Notification No. 20/2006-Cus. The appeals were allowed, and the order was pronounced in court on 18.05.2018. Case-Laws Customs Fri, 18 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360684